商業(yè)· Business （1）
63.account ：財務(wù)帳；帳戶
A record of financial transactions kept in a ledger.
在分類帳中保存的財務(wù)來往記錄。
A bank account
銀行帳戶
A customer or client
顧客或客戶
Let’s check the account again.
我們再查一遍帳。
How much is left in our bank account.
銀行帳上還剩多少。
This firm is our best account.
這家商行是我們的客戶。 8
64.accounting ：會計
A system and process of gathering and recording financial information that provides a continuous balance between assets and liabilities.
收集和記錄財務(wù)住處的制度和過程，并據(jù)此不斷提供資產(chǎn)和負(fù)債之間的余額。
You need to discuss that matter with the accounting department.
你應(yīng)當(dāng)和財務(wù)部討論這個問題。
65.accumulation ：資本增益
An addition to capital investments or stock from profits.
資本投資的收益或股分增值。
What kink of accumulation are you getting on the ABC stock?
你有ABC公司的股份有什么資本增益？
66.affluence ：富裕
The condition of substantial wealth and economic power.
擁有雄厚財富和經(jīng)濟(jì)實力的狀況。
Luxury cars are targeted towards the affluent segment of a population.
豪華轎車是以人口中的富裕階層為銷售對象的。
67.affiliate ：成員，分公司
A business that contracts to work with another business.
簽訂合同與另一公司合作的公司。
The ABC office supply company is one of our many affiliates.
ABC辦公用品公司是我們眾多分公司的其中之一。
68.agenda ：日程表
A list of things to be done.
要處理的事務(wù)清單
Could you please fax me a copy of tomorrow’s agenda?
能否將明天的日程表給我發(fā)個傳真？
69.agribusiness ：農(nóng)業(yè)綜合企業(yè)
The production and marketing of corps by large corporations as opposed to individual farms.
由大集團(tuán)公司進(jìn)行的農(nóng)產(chǎn)品的生產(chǎn)和銷售，與個體農(nóng)場主經(jīng)營方式相反。
John was forced into bankruptcy when he lost millions of dollars he had invested in a poor agribusiness venture.
約翰在農(nóng)業(yè)綜合企業(yè)中投資不當(dāng)，損失了數(shù)百萬美元，被迫破產(chǎn)。
70.air-pocket stock ：氣穴股票
Stock that falls sharply on bad news.
一有壞消息便急劇下跌的股票。
Company stock sometimes turns into air-pocket stock upon the news of the company’s CEO’s serious illness or death.
一旦公司總裁病重或去世的消息傳出，其股票有時會變成氣穴股票。
71.annual report ：年度報告
A financial report produced by the management of a corporation for shareholders the end of fiscal year.
在每個財政年末，由公司的資方向股東提供的財務(wù)報告。
72.asset ：資產(chǎn)
A possession that can be turned into cash to cover liabilities
能被轉(zhuǎn)化為現(xiàn)金以抵消債務(wù)的財物
We were forced to liquidate some of our assets to pay our debts.
我們被迫變賣一些資產(chǎn)以償還債務(wù)。 9
73.automation ：自動化
The replacement of human laborers with computers and self-regulating machines
用計算機和自動化控制的機器來代替人力。
Automation in factories will continue to eliminate more and more jobs into the 21st century.
到21世紀(jì)，工廠的自動化將繼續(xù)削減更多的就業(yè)機會。
74.balanced budget ：平衡預(yù)算
Spending that is equal to revenue, esp. in government.
一個機構(gòu)的開支和收入相等，特別指在政府方面
75.bankruptcy ：破產(chǎn)
The inability to pay one’s debts; legal insolvency
無力償還債務(wù)，法律上的資不抵債。
Many private companies are forced to declare bankruptcy when they begin to lose business to their competitors.
許多私營企業(yè)在經(jīng)營上輸給其競爭對手時，不得不宣布破產(chǎn)。
76.big business ：大公司
A term used to describe large corporations, as opposed to small individually or family-owned business.
大規(guī)模的股份有限責(zé)任公司，與私有或家庭經(jīng)營的小型企業(yè)相反。
Darren wants to get into big business some day.
77.Black Monday ：黑色星期一
October 19, 1987, when the Dow Jones Industrial Average fell a record 508 points in trading on the New York Stock Exchange.
1987年10月19日，紐約股票交易所道·瓊斯工業(yè)股票平均指數(shù)狂跌創(chuàng)紀(jì)錄的508點。
78.blue chip stock ：熱門股票，績優(yōu)股，藍(lán)籌股
A term used to describe high-quality stocks of financially sound corporations
指財務(wù)上可靠的公司發(fā)行的高質(zhì)量股票。
Mr. Jeppson has a portfolio of nothing but blue chip stocks.
杰普遜先生持有的有價證券里全部都是熱門股票。
79.bond ：債券
A security issued by a corporation or public body and carrying a fixed rate of interest
由公司或政府機構(gòu)發(fā)行的固有利率的有價債券。
What’s the interest rate on these bonds?
這些債券的利率是多少？
80.boom ：繁榮
A period of great economic activity and business expansion
(企業(yè)等)經(jīng)濟(jì)非常活躍，經(jīng)營擴張的時期。
The soft drink business always booms in the summertime.
飲料業(yè)在夏天總是興旺繁榮。
81.boondoggle ：無效的投資
A wasteful business venture
不見回報的經(jīng)營投機
Our investment in water softeners was a boondoggle.
我們在水軟化器上的投資打了水漂。
82.bottom line ：最終結(jié)果
The final result or ultimate objective
最終的結(jié)果或目標(biāo) 10
What’s the bottom line of your proposal?
你的建議要達(dá)到的最終目標(biāo)是什么？
63.account ：財務(wù)帳；帳戶
A record of financial transactions kept in a ledger.
在分類帳中保存的財務(wù)來往記錄。
A bank account
銀行帳戶
A customer or client
顧客或客戶
Let’s check the account again.
我們再查一遍帳。
How much is left in our bank account.
銀行帳上還剩多少。
This firm is our best account.
這家商行是我們的客戶。 8
64.accounting ：會計
A system and process of gathering and recording financial information that provides a continuous balance between assets and liabilities.
收集和記錄財務(wù)住處的制度和過程，并據(jù)此不斷提供資產(chǎn)和負(fù)債之間的余額。
You need to discuss that matter with the accounting department.
你應(yīng)當(dāng)和財務(wù)部討論這個問題。
65.accumulation ：資本增益
An addition to capital investments or stock from profits.
資本投資的收益或股分增值。
What kink of accumulation are you getting on the ABC stock?
你有ABC公司的股份有什么資本增益？
66.affluence ：富裕
The condition of substantial wealth and economic power.
擁有雄厚財富和經(jīng)濟(jì)實力的狀況。
Luxury cars are targeted towards the affluent segment of a population.
豪華轎車是以人口中的富裕階層為銷售對象的。
67.affiliate ：成員，分公司
A business that contracts to work with another business.
簽訂合同與另一公司合作的公司。
The ABC office supply company is one of our many affiliates.
ABC辦公用品公司是我們眾多分公司的其中之一。
68.agenda ：日程表
A list of things to be done.
要處理的事務(wù)清單
Could you please fax me a copy of tomorrow’s agenda?
能否將明天的日程表給我發(fā)個傳真？
69.agribusiness ：農(nóng)業(yè)綜合企業(yè)
The production and marketing of corps by large corporations as opposed to individual farms.
由大集團(tuán)公司進(jìn)行的農(nóng)產(chǎn)品的生產(chǎn)和銷售，與個體農(nóng)場主經(jīng)營方式相反。
John was forced into bankruptcy when he lost millions of dollars he had invested in a poor agribusiness venture.
約翰在農(nóng)業(yè)綜合企業(yè)中投資不當(dāng)，損失了數(shù)百萬美元，被迫破產(chǎn)。
70.air-pocket stock ：氣穴股票
Stock that falls sharply on bad news.
一有壞消息便急劇下跌的股票。
Company stock sometimes turns into air-pocket stock upon the news of the company’s CEO’s serious illness or death.
一旦公司總裁病重或去世的消息傳出，其股票有時會變成氣穴股票。
71.annual report ：年度報告
A financial report produced by the management of a corporation for shareholders the end of fiscal year.
在每個財政年末，由公司的資方向股東提供的財務(wù)報告。
72.asset ：資產(chǎn)
A possession that can be turned into cash to cover liabilities
能被轉(zhuǎn)化為現(xiàn)金以抵消債務(wù)的財物
We were forced to liquidate some of our assets to pay our debts.
我們被迫變賣一些資產(chǎn)以償還債務(wù)。 9
73.automation ：自動化
The replacement of human laborers with computers and self-regulating machines
用計算機和自動化控制的機器來代替人力。
Automation in factories will continue to eliminate more and more jobs into the 21st century.
到21世紀(jì)，工廠的自動化將繼續(xù)削減更多的就業(yè)機會。
74.balanced budget ：平衡預(yù)算
Spending that is equal to revenue, esp. in government.
一個機構(gòu)的開支和收入相等，特別指在政府方面
75.bankruptcy ：破產(chǎn)
The inability to pay one’s debts; legal insolvency
無力償還債務(wù)，法律上的資不抵債。
Many private companies are forced to declare bankruptcy when they begin to lose business to their competitors.
許多私營企業(yè)在經(jīng)營上輸給其競爭對手時，不得不宣布破產(chǎn)。
76.big business ：大公司
A term used to describe large corporations, as opposed to small individually or family-owned business.
大規(guī)模的股份有限責(zé)任公司，與私有或家庭經(jīng)營的小型企業(yè)相反。
Darren wants to get into big business some day.
77.Black Monday ：黑色星期一
October 19, 1987, when the Dow Jones Industrial Average fell a record 508 points in trading on the New York Stock Exchange.
1987年10月19日，紐約股票交易所道·瓊斯工業(yè)股票平均指數(shù)狂跌創(chuàng)紀(jì)錄的508點。
78.blue chip stock ：熱門股票，績優(yōu)股，藍(lán)籌股
A term used to describe high-quality stocks of financially sound corporations
指財務(wù)上可靠的公司發(fā)行的高質(zhì)量股票。
Mr. Jeppson has a portfolio of nothing but blue chip stocks.
杰普遜先生持有的有價證券里全部都是熱門股票。
79.bond ：債券
A security issued by a corporation or public body and carrying a fixed rate of interest
由公司或政府機構(gòu)發(fā)行的固有利率的有價債券。
What’s the interest rate on these bonds?
這些債券的利率是多少？
80.boom ：繁榮
A period of great economic activity and business expansion
(企業(yè)等)經(jīng)濟(jì)非常活躍，經(jīng)營擴張的時期。
The soft drink business always booms in the summertime.
飲料業(yè)在夏天總是興旺繁榮。
81.boondoggle ：無效的投資
A wasteful business venture
不見回報的經(jīng)營投機
Our investment in water softeners was a boondoggle.
我們在水軟化器上的投資打了水漂。
82.bottom line ：最終結(jié)果
The final result or ultimate objective
最終的結(jié)果或目標(biāo) 10
What’s the bottom line of your proposal?
你的建議要達(dá)到的最終目標(biāo)是什么？